Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions".

Cost and committee reports

Official records Congress.gov attaches to H.J.Res. 198.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. PALMER, as printed in the Congressional Record (Vol. 170, No. 127, August 2, 2024, Page H4975):
  Article I, Section 8 The single subject of this legislation is: To disapprove of the rule submitted by the Department of the Treasury relating to ``Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions''.
  Source: Congress.gov, Congressional Record August 2, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  274 characters

  Congress.gov bill record

  H.J.Res. 198, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hjres/198

  Record last updated by Congress.gov

  September 9, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  f180b3026891d6a8d548d380b5c9ebf1ae6e77f2fbaa9fbb14cb2e8c0bce8867

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of September 9, 2024). Not every bill gets one.

From the Congress.gov bill record for H.J.Res. 198, last updated September 9, 2024. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.